VA HB518 | 2022 | Regular Session
Status
Completed Legislative Action
Spectrum: Partisan Bill (Republican 2-0)
Status: Passed on March 2 2022 - 100% progression
Action: 2022-03-02 - Governor: Acts of Assembly Chapter text (CHAP0007)
Text: Latest bill text (Chaptered) [HTML]
Spectrum: Partisan Bill (Republican 2-0)
Status: Passed on March 2 2022 - 100% progression
Action: 2022-03-02 - Governor: Acts of Assembly Chapter text (CHAP0007)
Text: Latest bill text (Chaptered) [HTML]
Summary
Sales and transient occupancy taxes; accommodations intermediaries. Changes the process by which sales and transient occupancy taxes are collected from accommodations sales involving accommodations intermediaries. Under current law, accommodations intermediaries remit these taxes to the Department of Taxation or a locality, or a hotel, depending on the circumstances. The bill requires accommodations intermediaries to collect such taxes and remit them to the Department of Taxation or a locality, as applicable. The bill also provides that in a transaction involving multiple parties that may be considered accommodations intermediaries, such parties may agree that one party shall be responsible for collecting and remitting the taxes. In such event, the party agreeing to collect and remit such taxes shall be the sole party liable for the tax. Accommodations intermediaries shall submit to localities certain information on accommodations facilitated by the intermediary on a monthly basis. The bill also broadens the definition of accommodations intermediary. Sales and transient occupancy taxes; accommodations intermediaries. Changes the process by which sales and transient occupancy taxes are collected from accommodations sales involving accommodations intermediaries. Under current law, accommodations intermediaries remit these taxes to the Department of Taxation or a locality, or a hotel, depending on the circumstances. The bill requires accommodations intermediaries to collect such taxes and remit them to the Department of Taxation or a locality, as applicable. The bill also provides that in a transaction involving multiple parties that may be considered accommodations intermediaries, such parties may agree that one party shall be responsible for collecting and remitting the taxes. In such event, the party agreeing to collect and remit such taxes shall be the sole party liable for the tax. Accommodations intermediaries shall submit to localities certain information on accommodations facilitated by the intermediary on a monthly basis. The bill also broadens the definition of accommodations intermediary. The bill directs the Department of Taxation to publish guidelines on implementation of the bill by August 1, 2022, and to convene a work group to examine the processes used to collect local transient occupancy taxes and make recommendations for improvements. The substantive provisions of the bill have a delayed effective date of October 1, 2022.
Title
Sales and transient occupancy taxes; accommodations intermediaries.
Sponsors
Roll Calls
2022-02-21 - House - House: VOTE: Adoption (98-Y 0-N) (Y: 98 N: 0 NV: 0 Abs: 2) [PASS]
2022-02-17 - Senate - Senate: Passed Senate with amendments (40-Y 0-N) (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2022-02-16 - Senate - Senate: Constitutional reading dispensed (39-Y 0-N) (Y: 39 N: 0 NV: 0 Abs: 1) [PASS]
2022-02-15 - Senate - Senate: Reported from Finance and Appropriations with amendments (16-Y 0-N) (Y: 16 N: 0 NV: 0 Abs: 0) [PASS]
2022-02-08 - House - House: VOTE: Block Vote Passage #2 (99-Y 0-N) (Y: 99 N: 0 NV: 0 Abs: 1) [PASS]
2022-02-08 - House - House: VOTE: Block Vote Passage (98-Y 0-N) (Y: 98 N: 0 NV: 0 Abs: 2) [PASS]
2022-02-02 - House - House: Reported from Finance with substitute (21-Y 0-N) (Y: 21 N: 0 NV: 0 Abs: 1) [PASS]
2022-01-31 - House - House: Subcommittee recommends reporting with substitute (7-Y 2-N) (Y: 7 N: 2 NV: 0 Abs: 0) [PASS]
2022-02-17 - Senate - Senate: Passed Senate with amendments (40-Y 0-N) (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2022-02-16 - Senate - Senate: Constitutional reading dispensed (39-Y 0-N) (Y: 39 N: 0 NV: 0 Abs: 1) [PASS]
2022-02-15 - Senate - Senate: Reported from Finance and Appropriations with amendments (16-Y 0-N) (Y: 16 N: 0 NV: 0 Abs: 0) [PASS]
2022-02-08 - House - House: VOTE: Block Vote Passage #2 (99-Y 0-N) (Y: 99 N: 0 NV: 0 Abs: 1) [PASS]
2022-02-08 - House - House: VOTE: Block Vote Passage (98-Y 0-N) (Y: 98 N: 0 NV: 0 Abs: 2) [PASS]
2022-02-02 - House - House: Reported from Finance with substitute (21-Y 0-N) (Y: 21 N: 0 NV: 0 Abs: 1) [PASS]
2022-01-31 - House - House: Subcommittee recommends reporting with substitute (7-Y 2-N) (Y: 7 N: 2 NV: 0 Abs: 0) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2022-03-02 | Governor: Acts of Assembly Chapter text (CHAP0007) | |
| 2022-03-02 | Governor: Approved by Governor-Chapter 7 (effective 10/1/22) | |
| 2022-02-24 | House | Enrolled Bill communicated to Governor on February 24, 2022 |
| 2022-02-22 | Senate | Signed by President |
| 2022-02-22 | House | Signed by Speaker |
| 2022-02-22 | House | Bill text as passed House and Senate (HB518ER) |
| 2022-02-22 | House | Enrolled |
| 2022-02-21 | House | VOTE: Adoption (98-Y 0-N) |
| 2022-02-21 | House | Senate amendments agreed to by House (98-Y 0-N) |
| 2022-02-17 | Senate | Passed Senate with amendments (40-Y 0-N) |
| 2022-02-17 | Senate | Engrossed by Senate as amended |
| 2022-02-17 | Senate | Committee amendments agreed to |
| 2022-02-17 | Senate | Reading of amendments waived |
| 2022-02-17 | Senate | Read third time |
| 2022-02-17 | Senate | Read third time |
| 2022-02-16 | Senate | Constitutional reading dispensed (39-Y 0-N) |
| 2022-02-15 | Senate | Reported from Finance and Appropriations with amendments (16-Y 0-N) |
| 2022-02-09 | Senate | Referred to Committee on Finance and Appropriations |
| 2022-02-09 | Senate | Constitutional reading dispensed |
| 2022-02-08 | House | VOTE: Block Vote Passage #2 (99-Y 0-N) |
| 2022-02-08 | House | Passed House BLOCK VOTE (99-Y 0-N) |
| 2022-02-08 | House | Reconsideration of passage agreed to by House |
| 2022-02-08 | House | VOTE: Block Vote Passage (98-Y 0-N) |
| 2022-02-08 | House | Read third time and passed House BLOCK VOTE (98-Y 0-N) |
| 2022-02-07 | House | Engrossed by House - committee substitute HB518H1 |
| 2022-02-07 | House | Committee substitute agreed to 22105919D-H1 |
| 2022-02-07 | House | Read second time |
| 2022-02-04 | House | Read first time |
| 2022-02-02 | House | Reported from Finance with substitute (21-Y 0-N) |
| 2022-02-02 | House | Committee substitute printed 22105919D-H1 |
| 2022-01-31 | House | Subcommittee recommends reporting with substitute (7-Y 2-N) |
| 2022-01-27 | House | Assigned Finance sub: Subcommittee #2 |
| 2022-01-11 | House | Referred to Committee on Finance |
| 2022-01-11 | House | Prefiled and ordered printed; offered 01/12/22 22103938D |
Subjects
Code Citations
| Chapter | Article | Section | Citation Type | Statute Text |
|---|---|---|---|---|
| 58 | 1 | 3826 | (n/a) | See Bill Text |
| 58 | 1 | 3843 | (n/a) | See Bill Text |
| 58 | 1 | 602 | (n/a) | See Bill Text |
| 58 | 1 | 612.2 | (n/a) | See Bill Text |
